When evaluating the transfer pricing issues related to treasury activities, as with any case, it is important to accurately delineate the actual transactions and determine exactly what functions an entity is carrying on rather than to rely to any extent upon a general description such as “treasury activitiesâ€.
TPG2022 Chapter X paragraph 10.44
Category: C. Treasury function, TPG2022 Chapter X: Transfer pricing aspects of financial transactions | Tag: Accurate delineation, Financial transactions, management of group finances, Treasury activities, Treasury functions
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